Exemption from sealing allowed for unsealable goods subject to safeguards, verification requirements and limited case-by-case permissions renewable annually. Amendment permits exemption from sealing of packages or containers for goods that cannot practicably be sealed, subject to permission by the competent customs/central excise authority and specified safeguards: verification methods including testing at removal and at export/SEZ receipt, no remission of duty for transit loss, case-by-case time-limited permissions withdrawable for misuse, and any additional safeguards the authority may impose.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from sealing allowed for unsealable goods subject to safeguards, verification requirements and limited case-by-case permissions renewable annually.
Amendment permits exemption from sealing of packages or containers for goods that cannot practicably be sealed, subject to permission by the competent customs/central excise authority and specified safeguards: verification methods including testing at removal and at export/SEZ receipt, no remission of duty for transit loss, case-by-case time-limited permissions withdrawable for misuse, and any additional safeguards the authority may impose.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
